The following data have been provided by Lopus Corporation: Budgeted production Standard machine-hours per unit Standard lubricants Standard supplies Actual production Actual machine-hours. Actual lubricants (total) Actual supplies (total) $ 2,800 units 2.9 machine-hours 4.40 per machine-hour $ 3.10 per machine-hour 3,100 units 8, 280 machine-hours $38,057 $25,263 Required: Compute the variable overhead rate variances for lubricants and for supplies. (Indicate the effect of each variance by selecting "F" for favorable. "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Variable Overhead Rate Variance Lubricants Supplies